Authority for Advance Ruling (AAR)

Our services to 54 hospitals under the control of DM&RHS are exempted supplies as per Notification 12/2017 (as amended) or not?

1. Whether the supply of services made by the Applicant under Fifth Contract is composite supply with principal supply of goods under the Third Contract 

2. Whether the supply of service of transportation, freight and insurance under the ‘Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates?

(a) Classification of goods i.e Tapioca flour obtained by crushing the dried roots and remnants of tapioca roots/tubers; 

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No. 78 and tariff item 1106 of Part-A of Exempted goods, and tariff item 1106 in Sl. No. 59 of Part-C in schedule 1 of the said Act; 

(c) Determination of the liability to pay tax in respect of the said goods, tariff 1106 as mentioned in Sl. No. 78 of Part-A of Exempted goods, and Sl. No. 59 of Part-C of 1st Schedule to the Act; 

(d) Whether such trader/dealer is required to be registered.

Q.1: Whether the assignment of Lease Hold Rights of land by the Applicant in terms of the APA qualifies as taxable supply of services under GST Laws? If yes, whether GST would apply on the price agreed for transfer of Lease Hold Rights under the APA? 

Q.2: Whether the transfer of building by way of sale by the Applicant to HMI in terms of the APA qualifies as 'neither a supply of goods nor a supply of services' under Section 7 read with entry 5 of Schedule III of the GST Laws? 

Q.3: Whether the sale of items of plant and machinery, in terms of the APA, qualifies as taxable supply of individual goods under GST Laws? If yes, whether GST would apply on each item on the price agreed between the parties for the sale of such items under the APA, as per classification and rate applicable to each item?

i) Is the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a print master carton (with a maximum weight of 25 Kilogram each) that includes the design, label, and other specification about the product to GST?

 ii) Is the export of processed frozen shrimps (HSN 0306), packaged in individual printed pouches or boxes and subsequently placed inside a printed master carton weighing up to 25 kilograms, subject to GST?

Application withdrawn by the Applicant

Application withdrawn by the Applicant

Application withdrawn by the Applicant

Application withdrawn by the Applicant

i) Whether GST would be leviable on export of pre-packaged and labelled rice up to 25 Kgs, to foreign buyer ? 

ii) Whether GST would be applicable on supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ships to customs port. Exporter ultimately exports the rice to foreign buyer ? 

iii) Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter. Exporter will export the rice ?

 iv) Whether GST would be applicable on goods procured from other party at concessional rate of 0.10 % (0.5 % +0.5 %) as per notification 40/2017 or 41/2017 and export the goods directly to foreign buyers for pre-packaged and labelled rice up to 25 Kgs, at 5%?